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Supplementary Provisions, Article 27, paragraph (1)

第一項

With regard to the application of the provisions of Article 2 of the Act on General Rules for National Taxes as amended by Article 10 (referred to as "the new Act on General Rules for National Taxes" in the following paragraph) during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to the day before the date specified in item (xiii) of that Article, the phrase ", forest environment tax and special corporate business tax" in item (i) of that Article is deemed to be replaced with "and special corporate business tax".

附則第一条第十四号に定める日から同条第十三号に定める日の前日までの間における第十条の規定による改正後の国税通則法(次項において「新国税通則法」という。)第二条の規定の適用については、同条第一号中「、森林環境税及び特別法人事業税」とあるのは、「及び特別法人事業税」とする。

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